A New Tax System (Family Assistance) Act 1999
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Division 3 - Various interpretative provisions
SECTION 18
18
Meaning of
school child
(Repealed by No 22 of 2017)
S 18 repealed by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 18 formerly read:
SECTION 18 Meaning of school child
18(1)
A child is a school child for the purposes of this Act if the child is attending primary or secondary school, or is on a break from school (for example, school holidays) and will be attending primary or secondary school after that break.
18(1A)
A child is taken to be a school child for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:
(a) conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or
(b) eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1).
HistoryS 18(1A) inserted by No 118 of 2007, s 3 and Sch 3 item 1, effective 29 June 2007.
18(2)
The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were attending primary or secondary school for the purposes of this Act.HistoryS 18(2) amended by No 108 of 2006, s 3 and Sch 8 item 22, by inserting " , by legislative instrument, " after " Minister may " , effective 27 September 2006.
18(3)
The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were not attending primary or secondary school for the purposes of this Act.HistoryS 18(3) amended by No 108 of 2006, s 3 and Sch 8 item 23, by inserting " , by legislative instrument, " after " Minister may " , effective 27 September 2006.
18(4)
(Repealed by No 108 of 2006)HistoryS 18(4) repealed by No 108 of 2006, s 3 and Sch 8 item 24, effective 27 September 2006. S 18(4) formerly read:
18(4)
A determination under subsection (2) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .
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